CLA-2-90:RR:NC:MM:114 L83282

Mr. Alfred A. Roser
Roser Customs Service
400 East 13th Street
Brownsville, Texas 78520

RE: The tariff classification of plastic lens blanks from South Korea

Dear Mr. Roser:

In your letter dated March 4, 2005, on behalf of Top Performance Industries, Inc., you requested a tariff classification ruling.

The plastic lens blanks are composed of allyl diglycol carbonate monomer. After importation into the United States, the blanks will be worked by surface grinding and polishing in order to produce a prescription spectacle lens. You furnished a sample of the lens blank in its condition as imported and the lens after surface grinding and polishing.

The applicable subheading for the plastic lens blank will be 9001.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacle lenses of other materials. The rate of duty will be 2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The samples are being returned to you as requested.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division